Validating implied cost of capital with realized returns by using alternative measures of cash-flow news
| Year of publication: |
2023
|
|---|---|
| Authors: | Ketterer, Simeon ; Dionysiou, Dionysia ; Eierle, Brigitte ; Tsalavoutas, Ioannis |
| Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 55.2023, 6, p. 1-24
|
| Subject: | Cash-flow news | Expected returns | ICC | Implied cost of capital | Realized returns | Kapitalkosten | Cost of capital | Kapitaleinkommen | Capital income | Cash Flow | Cash flow | CAPM | Schätzung | Estimation | Ankündigungseffekt | Announcement effect | Return on Investment | Return on investment |
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